PERUBAHAN, STABILITAS DAN RESISTENSI DALAM SISTEM AKUNTANSI MANAJEMEN

  • Ria Sandra Alimbudiono Universitas Surabaya

Abstract

The fitness between management accounting system and business environment forces management accounting system to be adaptive to the environement. However, in reality, to some extent, the management accounting system is difficult to change. It faces some problems. This paper aims to examine about how human, institutional and economic factors become intertwined in management accounting system change projects. In addition, this paper also discuss about the resistence and alternative action to prevent the resistency. Illustration about how to apply the concept of activity-based costing is discussed as an additional  explaination

Published
2005-10-11
How to Cite
ALIMBUDIONO, Ria Sandra. PERUBAHAN, STABILITAS DAN RESISTENSI DALAM SISTEM AKUNTANSI MANAJEMEN. Sosial & Humaniora, [S.l.], v. 1, n. 1, p. 13, oct. 2005. ISSN 0216-1532. Available at: <http://journal.ubaya.ac.id/index.php/JSH/article/view/209>. Date accessed: 19 nov. 2017.
Section
Articles